Notice for defective return u/s 139(9)

You must revise your return within 15 days of the Income Tax Department receiving notice that it is defective if you have received a notice of defective return under Section 139(9). Additionally, you can request an extension by writing to the Assessing Officer (A.O.) and asking them to extend the deadline for filing a revised return. The Assessing Officer may excuse the delay and regard the return as genuine even when a taxpayer corrects the error after the fifteen-day period has passed but before the assessment is made.

What are the fallout of a defective or invalid return under Section 139(9)?

The different repercussions of failing to react to a defective return communication under Section 139(9) include

Your refund could be revoked
There may be fines and interest assessed.
You might impose a higher tax liability.
Loss of carryover losses, deductions, and exemptions from income tax
may lead to legal action

Types of Income Tax Notice

Types of Notice	Description
Notice u/s 143(1) - Intimation	One of the most typical income tax notices is this one. The income tax division is sending this notification in an effort to get a response to mistakes, false assertions, or discrepancies in a submitted income tax return. After getting this warning, a person has 15 days to amend the return if they so want. If not, the 143(1) tax notice-required changes will be made before processing the tax return.
Notice u/s 142(1) - Inquiry	This notice is sent to the assessee when the return has already been filed but more information and supporting documentation are needed to finish the process. This notice may also be sent to require further documentation and information from the taxpayer.
Notice u/s 139(1) - Defective Return	If the filed income tax return omits or contains incorrect information, an income tax notification pursuant to Section 139(1) will be sent. If a tax notice under Section 139(1) is issued, you have 15 days to fix the return's error.
Notice u/s 143(2) - Scrutiny	If the tax officer was dissatisfied with the information and papers provided by the taxpayer, a Section 143(2) income tax notice was issued. The Income Tax administration has chosen to thoroughly examine taxpayers who receive notice under Section 142(2), and they must provide more information.
Notice u/s 156 - Demand Notice	The Income Tax Department issues this style of notification when the taxpayer owes any tax, interest, penalties, or other amounts. The amount that is unpaid and owed by the taxpayer is specified in each demand tax notice.
Notice Under Section 245	A notice u/s 245 can be issued if the officer has reason to think that tax has not been paid for the prior years and he wishes to set off the current year's refund against that demand. However, the individual must have received adequate notice and a chance to be heard before the demand and reimbursement can be adjusted. 30 days from the day the notification was received, the recipient must reply to the notice. The evaluating officer may assume that the person has given consent if they don't react within the allotted time and move forward with the evaluation. It is therefore advisable to reply to the notice as soon as possible.
Notice Under Section 148	The officer might have grounds to suspect that you underreported your income and that you subsequently paid less in taxes as a result. Even if you were required by law to file your return, the individual may not have actually filed one at all. This type of evaluation is known as income fleeing. The assessing officer has the right to assess or evaluate the income in various situations, depending on the specifics of the case. The assessing officer should give the assessee a notice requesting his income return before conducting such an assessment or reassessment. This notification was published for this reason in accordance with Section 148's guidelines.

issuing a notice of income tax

The Income Tax Act of 1961 established the rules for the delivery or transmission of a copy to the recipient of a notice, summons, order, or other communication in any manner permitted by the Act. Here are the many methods for serving the Income Tax Notice.

Notice recipient: Income tax notices are sent directly to the person, unless they are intended for a minor, in which case they are sent to the guardian. The name listed on the face of the return may become important in situations when the status of the assessee is entwined with the identity of the assessee, even though inaccurate descriptions of the assessee are typically correctable.

Service by Mail: The income tax notice may be delivered by registered mail. According to Section 27 of the General Clauses Act of 1897, the service must be started by correctly addressing, prepaying for, and mailing a letter containing the document through registered mail. The address, a representative, an employee, or any other authorised person may receive this delivery.

Service by Affixture:The office must post a copy of the summons, notice, or requisition order on the exterior door or any other conspicuous area of the residence where the defendant is dwelling or conducting business if the defendant refuses to sign the acknowledgment or the officer is unable to locate the defendant.

HUFs and the Partnership Firm:If an officer learns of the whole split of any HUF, the assessing officer may record the information and serve notices to the HUF's manager. Notices regarding the income of the firm or the association may be served on any staff who were former partners or the members of the association that are subject to taxation if the relevant person is deceased. If the relevant person is deceased, then the notice will be served to all adults who were firm or other Association of Persons.

Closed Business: If a business has closed, the assessing officer must notify the person whose income is being assessed. Any members who have been a part of the firm throughout discontinuance will receive notice in the case of the firm or an association of persons. The notice will be delivered to the director or the chief executive officer of a corporation.

Documents needed to respond to a notice of income tax

What documents are required to reply to an Income Tax Notice?

Depending on the type of income tax notification given to the taxpayer, different documents are needed. To respond to an income tax notification, the following fundamental documents are required:

A copy of the income tax notice.
Evidence of source of income, such as Form 16's Part B, pay stubs, etc.
TDS certificates, Form 16 (Part A)
Investment Proof if they are applicable.

But it is always better to review the notice from the Tax experts only. Therefore, once the Income-tax notice copy is uploaded, the tax experts will review the same and come up with the best probable solution. Based on this you can ask for the necessary documents. You can send a copy of the Income Tax Notice and questions to info@itrkendra.com

Checklist for Income Tax Notice

Step-1:The taxpayer has 30 days from the day the notice is delivered to respond after receiving the intimation notice required by Section 143 (1) of the Income Tax Act of 1961.
Step-2:If the taxpayer doesn't answer within the allotted period, the required modifications will be made to the income tax returns without giving them a chance to object.
Step-3:The taxpayer should verify the name, address, and PAN number listed in the notice after receiving it.
Step-4:The assessment year that is given must also be double-checked, and the e-filing acknowledgement number must be confirmed.
Step-5:Only when the taxpayer committed an error in the initial ITR filing may revised returns be filed. The revised return must be filed within 15 days after the taxpayer decides to make the change.
Step-6:Only when the taxpayer discovers a flaw or inaccuracy in the order sent by the Income Tax Department may a rectification return be filed.
Step-7:You can understand the notice's purpose on Page 2 of the document that has been released. Additionally, it displays the variance between the income reported on Forms 16/16A and 26AS and the returns that are filed.
Step-8:The intimation notification must be regarded as a notice of demand under Section 156 if it requires the taxpayers to pay an additional tax amount.
Step-9:The taxpayer must respond to the demand within 30 days of receiving the notice in order to avoid penalties from the assessing officer as well as a monthly interest rate of!%.